메뉴 건너뛰기




Volumn 92, Issue 5-6, 2008, Pages 1164-1182

International profit shifting within multinationals: A multi-country perspective

Author keywords

Corporate taxation; International profit shifting

Indexed keywords


EID: 40849095903     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2007.11.002     Document Type: Article
Times cited : (446)

References (22)
  • 1
    • 0141425883 scopus 로고    scopus 로고
    • Why pay more? Corporate tax avoidance through transfer pricing
    • Bartelsman E.J., and Beetsma R.M. Why pay more? Corporate tax avoidance through transfer pricing. Journal of Public Economics 87 (2003) 2225-2252
    • (2003) Journal of Public Economics , vol.87 , pp. 2225-2252
    • Bartelsman, E.J.1    Beetsma, R.M.2
  • 2
    • 0000198140 scopus 로고
    • Strategic behavior and the rules for international taxation of capital
    • Bond E.W., and Samuelson L. Strategic behavior and the rules for international taxation of capital. Economic Journal 99 (1989) 1099-1111
    • (1989) Economic Journal , vol.99 , pp. 1099-1111
    • Bond, E.W.1    Samuelson, L.2
  • 3
    • 0141425885 scopus 로고    scopus 로고
    • Tax-motivated transfer pricing and US intrafirm trade prices
    • Clausing K.A. Tax-motivated transfer pricing and US intrafirm trade prices. Journal of Public Economics 87 (2003) 2207-2223
    • (2003) Journal of Public Economics , vol.87 , pp. 2207-2223
    • Clausing, K.A.1
  • 4
    • 21144471842 scopus 로고
    • Foreign tax credit limitations and preferred stock issuance
    • Collins J.H., and Shackelford D.A. Foreign tax credit limitations and preferred stock issuance. Journal of Accounting Research 30 (1992) 103-124
    • (1992) Journal of Accounting Research , vol.30 , pp. 103-124
    • Collins, J.H.1    Shackelford, D.A.2
  • 6
    • 0036800120 scopus 로고    scopus 로고
    • Corporate income tax reforms and international tax competition
    • Devereux M.P., Griffith R., and Klemm A. Corporate income tax reforms and international tax competition. Economic Policy 35 (2001) 451-488
    • (2001) Economic Policy , vol.35 , pp. 451-488
    • Devereux, M.P.1    Griffith, R.2    Klemm, A.3
  • 10
    • 0010095062 scopus 로고
    • Interest allocation rules, financing patterns, and the operations of US multinationals
    • Feldstein M.S., Hines J.R., and Hubbard R.G. (Eds), University of Chicago Press, Chicago
    • Froot K.A., and Hines J.R. Interest allocation rules, financing patterns, and the operations of US multinationals. In: Feldstein M.S., Hines J.R., and Hubbard R.G. (Eds). The Effects of Taxation on Multinational Corporations (1992), University of Chicago Press, Chicago
    • (1992) The Effects of Taxation on Multinational Corporations
    • Froot, K.A.1    Hines, J.R.2
  • 11
    • 0011308259 scopus 로고    scopus 로고
    • Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings
    • Grubert H. Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings. Journal of Public Economics 68 (1998) 269-290
    • (1998) Journal of Public Economics , vol.68 , pp. 269-290
    • Grubert, H.1
  • 12
    • 0000910030 scopus 로고
    • Taxes, tariffs and transfer pricing in multinational corporate decision making
    • Grubert H., and Mutti J. Taxes, tariffs and transfer pricing in multinational corporate decision making. Review of Economics and Statistics 73 (1991) 285-293
    • (1991) Review of Economics and Statistics , vol.73 , pp. 285-293
    • Grubert, H.1    Mutti, J.2
  • 13
    • 0034024529 scopus 로고    scopus 로고
    • Corporate tax systems and cross country profit shifting
    • Haufler A., and Schjelderup G. Corporate tax systems and cross country profit shifting. Oxford Economic Papers 52 (2000) 306-325
    • (2000) Oxford Economic Papers , vol.52 , pp. 306-325
    • Haufler, A.1    Schjelderup, G.2
  • 14
    • 0000337519 scopus 로고    scopus 로고
    • Lessons from behavioral responses to international taxation
    • Hines J.R. Lessons from behavioral responses to international taxation. National Tax Journal 52 (1999) 305-322
    • (1999) National Tax Journal , vol.52 , pp. 305-322
    • Hines, J.R.1
  • 15
    • 0003029091 scopus 로고
    • Coming home to America: dividend repatriation by U.S. multinationals
    • Razin A., and Hubbard R.G. (Eds), University of Chicago, Chicago
    • Hines J.R., and Hubbard R.G. Coming home to America: dividend repatriation by U.S. multinationals. In: Razin A., and Hubbard R.G. (Eds). Taxation in the Global Economy (1990), University of Chicago, Chicago
    • (1990) Taxation in the Global Economy
    • Hines, J.R.1    Hubbard, R.G.2
  • 16
    • 84921599088 scopus 로고
    • Fiscal paradise: foreign tax havens and American business
    • Hines J.R., and Rice E.M. Fiscal paradise: foreign tax havens and American business. Quarterly Journal of Economics 109 (1994) 149-182
    • (1994) Quarterly Journal of Economics , vol.109 , pp. 149-182
    • Hines, J.R.1    Rice, E.M.2
  • 17
    • 40849098444 scopus 로고    scopus 로고
    • International profit shifting within European multinationals
    • January 2007
    • Huizinga H., and Laeven L. International profit shifting within European multinationals. CEPR Discussion Papers no. 6048 (2007) January 2007
    • (2007) CEPR Discussion Papers , vol.6048
    • Huizinga, H.1    Laeven, L.2
  • 18
    • 0346903324 scopus 로고    scopus 로고
    • Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada
    • Mintz J., and Smart M. Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada. Journal of Public Economics 88 (2004) 1149-1168
    • (2004) Journal of Public Economics , vol.88 , pp. 1149-1168
    • Mintz, J.1    Smart, M.2
  • 19
    • 0030170718 scopus 로고    scopus 로고
    • Optimality properties of alternative systems of taxation of foreign capital income
    • Mintz J., and Tulkens H. Optimality properties of alternative systems of taxation of foreign capital income. Journal of Public Economics 60 (1996) 373-399
    • (1996) Journal of Public Economics , vol.60 , pp. 373-399
    • Mintz, J.1    Tulkens, H.2
  • 22
    • 0000095552 scopus 로고
    • A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
    • White H. A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica 48 (1980) 817-838
    • (1980) Econometrica , vol.48 , pp. 817-838
    • White, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.